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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Eduhealth JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Neo-Bis MIX : Jurnal Ilmiah Manajemen MODUS-Jurnal Ekonomi dan Bisnis Riset Akuntansi dan Keuangan Indonesia Al Tarbawi Al Haditsah Jurnal Akuntansi Aktual Assets: Jurnal Akuntansi dan Pendidikan Jurnal Pengabdian Masyarakat Kesehatan JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Edunomika (JIE) Al-Misbah : Jurnal Islamic Studies Jurnal Ilmiah Akuntansi Peradaban Pengabdian Kampus: Jurnal Informasi Kegiatan Pengabdian Pada Masyarakat Indonesian Management and Accounting Research Jurnal Teknik Mesin, Industri, Elektro dan Informatika Jurnal Ilmiah Multidisiplin Indonesia
Abdul Ghofar
Department Of Accounting, Faculty Of Economics And Business, Universitas Brawijaya
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Physics Public Health Social Sciences Other

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ANTISIPASI POTENSI KONFLIK SOSIAL ANTAR PELAJAR Abdul Ghofar
Al-Misbah (Jurnal Islamic Studies) Vol. 2 No. 2 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26555/almisbah.v2i2.99

Abstract

Conflict is motivated by differences in the characteristics of individuals brought in an interaction. These differences are related to the physical characteristics including, intelligence, knowledge, customs, beliefs, and so forth. With individual characteristics in social interaction, conflict is a normal situation in each community. None of the people who have never experienced any conflicts between members or with other community groups, the conflict will only disappear with the loss of the community itself. Results of a conflict are: 1) Increase the solidarity among members of the group (in-group) which is in conflict with the group elsewhere.2) Rift between the warring factions. 3) Personality changes in individuals, 4) Property damage and loss of human lives. 5) The dominance of conquest even one of the parties involved in the conflict.    Attempts to defuse conflicts in achieving stability is called “accommodation”.The parties in conflict with each other adjust to the situation by working together. Forms of accommodation are: 1) truce, 2) Abitration, 3) Mediation, 4) Conciliation, 5). Stalemate, and 6) Adjudication. Young people or students have great potential in solving the nation’s problems, particularly issues related to the anticipation of social conflict, although there is no doubt that the problem of the young generation too much. The important thing is to be able to change his awareness of the construction of the object becomes the subject of development and able to anticipate these issues.
Pelatihan Penyusunan Proses Bisnis Akuntansi dan Keuangan di Kabupaten Pasuruan Abdul Ghofar; Muhammad Jusuf Wibisana; Dian Surya Ayu Fatmawati; Areta Widyakusuma; Varin Wilda Rahmadia
Jurnal Pengabdian Kampus Vol 10 No 1 (2023): Jurnal Pengabdian Kampus
Publisher : LPPM Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52850/jpmupr.v10i1.8692

Abstract

The purpose of this community service is to provide training to the Pasuruan Regency BPKPD in the preparation of business processes. This needs to be done because the Pasuruan Regency Financial and Revenue Management Agency needs to prepare a business process map in accordance with the Regulation of the Minister for Administrative Reform and Bureaucratic Reform No. 19 of 2018 concerning Business Process Maps. The hope is that it can become a reference for Pasuruan Regency BPKPD in describing effective and efficient working relationships between organizational units to produce performance according to Pasuruan Regency's vision and mission in order to increase added value for stakeholders of the Financial and Regional Revenue Management Agency in Pasuruan Regency.
Financial Statements Disclosure On Indonesian Local Government : IPSAS And PSAP Disclosure Approach Lia Candra Inata; Erwin Saraswati; Abdul Ghofar
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.20938

Abstract

The objective of this research is to assess and analyze the effect of political culture, government financial, government size, and economic growth on Indonesian local government’s financial reporting disclosure. The financial reporting disclosure of government, particularly the locals, is an important aspect for the fulfillment of users’ need for information. The sample of this research is 320 research data  from 64 Indonesian local governments that meet certain criteria. The multiple regression analysis performed on the data has led to findings political culture expressed with the level of openness of local governments and large measures of government is a factor for informants to disclose information in accordance with the provisions of international standards and local governments to be more open. While government finance and economic growth do not influence local governments to disclose information. This is because governments that have better financial conditions tend to have less information disclosure rate. This research can be used by local governments to evaluate their information disclosures and to improve them by referring to applicable standards, guided by IPSAS, and can be used by the committee to enhance the related standard rules.
Financial Statement Fraud Risk and Financial Distress of Family Business: Socio-Emotional Wealth (SEW) Perspective Abdul Ghofar; Amran Rasli; Silvi Asna Prestianawati
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.75145

Abstract

This study examines the risk of financial statement fraud in family businesses and explores financial distress as a moderating variable. The research sample consists of 306 businesses in Indonesia. The findings reveal that family businesses in Indonesia tend to avoid fraud to protect their family reputation, consistent with the Socio-Emotional Wealth (SEW) theory. However, financial distress is also found to mitigate the negative effects of family ownership on the risk of financial statement fraud. Furthermore, the results indicate no significant difference between the first and second-generation controllers in their attitudes towards the risk of financial statement fraud, aligning with the SEW theory. This research contributes to the accounting literature by providing insights into the unique dynamics of family businesses, particularly in the context of financial distress. It highlights the importance of considering both family ownership and financial conditions when assessing the risk of fraud. These findings are valuable for family business owners, policymakers, and practitioners, offering guidance on maintaining business value and implementing effective governance policies to prevent financial statement fraud.
A Critical Review Of Accountability From The Islamic Perspective: Phenomena, Position, And Alignment Of Methodology Eny Zuhrotin Nasyi'ah; Iwan Triyuwono; Ali Djamhuri; Abdul Ghofar
The International Journal of Accounting and Business Society Vol. 30 No. 2 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.2.652

Abstract

Purpose—This paper aims to critically review currently developing conventional public accountability and reconstruct it based on an Islamic perspective. It will also provide a strategic position of Islamic values in the methodology used in accountability research. Design/methodology/approach — This paper employed a secondary research approach emphasizing the wholeness in viewing accountability and using Islamic values as the primary comparative research material. Findings —  Our findings placed Islam uniquely positioned with a strategic value in public accountability and methodology alignment. Practical implications —  Accountability within the perspective of Islam will provide intrinsic values and benefits for those dealing with public accountability reporting. We expect this paper to imply massively applying the new public accountability concept. Originality/value—This paper presents the internalization of the Ihsan value within Islam as a guide and supervisor of people dealing with accountability. It also proposes a hybrid accountability concept from the perspectives of accounting and Islam.
The Effect of Strategic Leadership on Performance Mediated by Organizational Ambidexterity in Batik SMES In Yogyakarta City Adibah, Adelia Farah; Abdul Ghofar
Indonesian Management and Accounting Research Vol. 23 No. 2 (2024): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v23i2.20812

Abstract

This study aims to analyze the effect of strategic leadership on organizational performance, with organizational ambidextrous as a mediating variable. The study used a quantitative approach and involved 90 Batik SMEs in Yogyakarta as samples. Data were collected through questionnaires and analyzed using the Partial Least Square (PLS) method. The results showed that leadership strategy had a positive and significant effect on organizational performance, which means that the leader's ability to manage long-term vision and innovation strategically contributes to improving organizational performance. In addition, leadership strategy was also found to have a positive and significant effect on organizational ambidextrous, which describes the organization's ability to manage resource exploration and exploitation simultaneously. These findings indicate that ambidextrous organizations also have a positive effect on organizational performance. Overall, ambidextrous organizations were shown to be able to mediate the effect of strategic leadership on organizational performance, indicating that the ability of strategic leaders to balance innovation and efficiency plays an important role in driving better performance. This study contributes to the literature on leadership strategy and organizational ambidextrous and offers insights for SME managers to improve performance through adaptive and innovative leadership.
Analisa Perbandingan Manajemen Proses Multitasking pada Sistem Operasi Windows dan Linux Ghufron Malik; Kholid Wahyudi; Febri Tri Arie Sakti; Abdul Ghofar; Abdul Halim Anshor
Jurnal Teknik Mesin, Industri, Elektro dan Informatika Vol. 3 No. 4 (2024): Desember : JURNAL TEKNIK MESIN, INDUSTRI, ELEKTRO DAN INFORMATIKA
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jtmei.v3i4.4538

Abstract

Multitasking is a crucial feature in operating systems, allowing multiple processes to run simultaneously something that is very important in modern computing. This study explores the comparison between two major operating systems, Windows and Linux, especially in the aspects of process scheduling, CPU usage efficiency, and memory management. Using a literature study and experimental approach, the results show that Linux tends to be more efficient in managing multitasking with the Completely Fair Scheduler (CFS) algorithm, while Windows is superior in stability for graphical applications. These results provide guidance for users in choosing an operating system that suits their multitasking needs.
Pengaruh Motivasi Kerja Guru, Kompetensi Guru, dan Pelatihan Guru terhadap Prestasi Belajar Siswa Sekolah Dasar Di Sekolah Dasar Hj. Isriati Baiturrahman 1 Kota Semarang Sigit Setyo Pramono; Abdul Ghofar
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.18097

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi kerja guru, kompetensi guru, dan pelatihan guru terhadap prestasi belajar siswa di SD Hj. Isriati Baiturrahman 1 Kota Semarang. Latar belakangnya adalah pentingnya peran guru dalam meningkatkan mutu pendidikan dasar. Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif kausal. Sampel penelitian terdiri dari 42 guru yang diambil melalui teknik sampling jenuh. Instrumen yang digunakan berupa kuesioner dengan skala Likert. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa motivasi kerja guru, kompetensi guru, dan pelatihan guru masing-masing berpengaruh positif dan signifikan terhadap prestasi belajar siswa, baik secara parsial maupun simultan. Di antara ketiganya, pelatihan guru memberikan pengaruh paling besar. Temuan ini menunjukkan pentingnya penguatan motivasi, peningkatan kompetensi, dan pelatihan berkelanjutan dalam upaya meningkatkan capaian belajar siswa. Kata kunci : motivasi kerja guru; kompetensi guru; pelatihan guru; prestasi belajar siswa
Human Resource Development Management in Creating a New Workforce Through the Internship Program to Japan at the Department of Manpower, East Lombok Regency Masbullah, Masbullah; Abdul Ghofar
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 8 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) 2025
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The problems of unemployment and the low competitiveness of the workforce remain major challenges in labor development in East Lombok Regency. A strategic effort undertaken to address these issues is the internship program to Japan as a means of developing human resources (HR) to create a new, competent workforce. This study aims to examine the management of HR development in the implementation of the internship program to Japan by the Department of Manpower of East Lombok Regency. The research method employed is descriptive qualitative with a case study approach. Data were collected through in-depth interviews, observations, document analysis, and literature review, and were analyzed using the Miles and Huberman model. The research focuses on two main aspects: the recruitment and selection process of participants, as well as the implementation of HR development, which includes planning, execution, and evaluation. The findings reveal that the internship program to Japan is well-structured and effectively implemented, supported by strong leadership, competent human resources, internal communication, and external support from IM Japan and national regulations. Nevertheless, several challenges persist, including limited budget, training facilities, trainers, and uneven community support. The study recommends institutional strengthening, increased funding and infrastructure, inter-agency collaboration, community involvement, and the development of a digital monitoring system to ensure program sustainability.
Knowledge Of Attitudes And Behavior Regarding Bullying Among Adolescents At Jogoroto Senior High School: Pengetahuan Sikap Dan Perilaku Tentang Bullying Pada Remaja Di Sma Negeri Jogoroto Zuliani; Ana Farida Ulfa; Andi Yudianto; Abdul Ghofar; Nurmalisyah, Fitri Firranda
Jurnal Pengabdian Masyarakat Kesehatan Vol. 10 No. 2 (2024): JPM SEPTEMBER 2024
Publisher : UPPM - STIKES Pemkab Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33023/jpm.v10i2.2384

Abstract

Bullying didefinisikan sebagai perilaku mengintai seseorang melalui sikap, tindakan, atau perkataan. Kasus bullying banyak ditemukan terjadi dikalangan anak sekolah yang seringkali tidak disadari karena kurangnya pengetahuan baik tentang apa itu bullying, bentuk dan dampak bullying. Tingginya pengetahuan siswa tentang bullying berdampak pada perilaku dan sikap positif siswa yang akan menghindari aktivitas bullying. Tujuan dari penelitian ini yaitu untuk mengetahui gambaran pengetahuan, sikap, dan perilaku tentang bullying pada remaja di SMA Negeri Jogoroto. Metode penelitian ini menggunakan kuantitatif dengan rancangan deskriptif kuantitatif. Pengambilan sampel dalam penelitian ini menggunakan tehnik simple random sampling dengan jumlah 114 responden. Hasil analisis menunjukkan bahwa gambaran pengetahuan tentang bullying pada remaja di SMA Negeri Jogoroto paling banyak berada pada kategori baik yaitu 86 responden (75,4%), sikap tentang bullying pada remaja kategori sangat baik yaitu 85esponden (74,6%), serta perilaku tentang bullying pada remaja kategori sehat yaitu 91 responden (79,8 %), sehingga diharapkan dari hasil penelitian ini sekolah lebih mengembangkan program antibullying dan melibatkan semua pihak sekolah dalam penanganan perilaku bullying serta sekolah mampu memberikan edukasi berupa media poster yang sekali setiap bulan kepada siswa tentang dampak negative bullying dan bagaimana cara melaporkan jika mereka menjadi korban atau saksi bullying.
Co-Authors Abdul Halim Anshor Adibah, Adelia Farah Ahmad Nur Ikhwan Ali Djamhuri Amran Rasli Ana Farida Ulfa, Ana Farida Ana Pratiwi Andi Yudianto Areta Widyakusuma ASHARI - Bambang Purnomosidhi Bambang Subroto Dian Surya Ayu Fatmawati Didi Supardi Elfrida Ratnawati Eny Zuhrotin Nasyi’ah Erwin Saraswati Erwin Saraswati Eva Vajriyanti Fahmi Sholehudin Farisan Noviandry Febri Tri Arie Sakti Ghufron Malik Hendra Yuniarno Saputra I Putu Bayu Pramita Imam Subekti Iwan Triyuwono Kholid Wahyudi Lia Candra Inata M Achsin Masbullah Muhamad Fahminuddin Rosyid Muhammad Jusuf Wibisana Muhammad Zulfikar Nur Alfiyah Nurkholis Hamidi Nurmalisyah, Fitri Firranda Poniman . Rika Candra Wandayu Rosyihan Anwar Sigit Setyo Pramono Silvi Asna Prestianawati Sutrisno T Ustman Ustman Ustman Ustman Varin Wilda Rahmadia Wardatul Jannah Zuliani